Classification of tyre-bead-wire-rings as other articles of iron or steel directs their classification under the appropriate subheading. Tyre-bead-wire-rings manufactured from duty paid copper coated steel wires, made by cutting, interlocking and tying bead wire for use in tyres, are classifiable as other articles of iron or steel under the CET heading corresponding to the HSN Explanatory Notes and should be treated under the applicable miscellaneous subheading for such iron or steel articles.
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Provisions expressly mentioned in the judgment/order text.
Classification of tyre-bead-wire-rings as other articles of iron or steel directs their classification under the appropriate subheading.
Tyre-bead-wire-rings manufactured from duty paid copper coated steel wires, made by cutting, interlocking and tying bead wire for use in tyres, are classifiable as other articles of iron or steel under the CET heading corresponding to the HSN Explanatory Notes and should be treated under the applicable miscellaneous subheading for such iron or steel articles.
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